Madras HC Allows GST Return Filing After Registration Cancellation

Subramaniam Senthil Kumar Vs Superintendent of GST and Central Excise (Madras High Court)

In the case of Subramaniam Senthil Kumar Vs Superintendent of GST and Central Excise before the Madras High Court, the petitioner challenged the cancellation of his GST registration due to failure to file returns for six months. The petitioner claimed that personal and family issues had hindered his ability to run his proprietorship and file returns, leading to the cancellation order. He argued that he was not given an opportunity to be heard, and due to these personal difficulties, he had missed responding within the prescribed time and could not appeal within the six-month limitation period. He also clarified that he had no tax liabilities and had since filed all outstanding returns up until December 2023.

The respondent’s counsel maintained that the cancellation was due to the petitioner’s prolonged non-compliance with GST filing requirements. However, the court found the reasons provided by the petitioner to be genuine. It acknowledged the petitioner’s circumstances and issued an order for the cancellation to be revoked, provided that all returns were filed up to date. The court directed the GST Network (GSTN) to allow the petitioner to file pending returns and make necessary tax payments, including any fines or penalties, within four weeks. This order paved the way for the petitioner to resume his GST compliance without further hindrance.